WILLIAM DONALD SCHAEFER, Governor Ch. 569

(3)  to file the income tax return and to pay the tax
within 30 days after the date on which the notice is mailed;

(4)  to file the public service company franchise tax
return within 30 days after the date on which the notice is
mailed; or

(5)  to file] FOR the sales and use [tax] TAX, TO FILE
THE return and to pay the tax within 10 days after the date on
which the notice is mailed; AND

(2) FOR ANY OTHER TAX, TO FILE THE RETURN AND TO PAY
THE TAX WITHIN 30 DAYS AFTER THE DATE ON WHICH THE NOTICE IS
MAILED.

[(b) The notice and demand for a public service company
franchise tax return shall be sent by certified mail, return
receipt requested.]

[13-305.] 13-304.

If a person fails to comply with a notice and demand for a
[financial institution franchise tax return, income tax return,
or public service company franchise tax] return[:

(1)] the tax [collector] COLLECTOR:

(1)  may compel the person to make the return; and

(2)  if the person fails to make the return, [the tax
collector] may file an appropriate action in a court of competent
jurisdiction.

13-402.

[(a)] If a notice and demand for [an admissions and
amusement tax] A return is made under § [13-304] 13-303 of this
title and the person or governmental unit fails to file the
return, the [Comptroller] TAX COLLECTOR shall:

(1)  EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION:

(I) compute the tax by using the best
information in the possession of the [Comptroller] TAX COLLECTOR;
and

[(2)] (II) assess the tax due;

(2)  FOR FINANCIAL INSTITUTION FRANCHISE TAX:

(I) ESTIMATE NET EARNINGS BY USING THE BEST
INFORMATION IN THE POSSESSION OF THE TAX COLLECTOR; AND

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